• Title/Summary/Keyword: External Quality

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A Study on the Effects of Innovation Characteristics and Quality of Appliance Systems on Intention to Adopt (어플라이언스 시스템의 혁신특성과 품질이 채택의도에 미치는 영향에 관한 연구)

  • Yoo, Eungjoon;Kim, Yonghee;Park, Youngju;Choi, Jeongil
    • Journal of Korean Society for Quality Management
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    • v.43 no.3
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    • pp.421-438
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    • 2015
  • Purpose: The purpose of this study was to grasp the level of effects innovative features and quality of the appliance system on organizational performance and ultimately analyze the willingness of the IT staff to adopt an appliance system. Methods: The survey was conducted on 350 vendors' clients and partners who currently use an appliance system from March to May 2014. A total of 331 effective questionnaires were collected and analyzed using PASW18 and SmartPLS. Results: The results show that relative advantage, facilitating condition and trialability and quality factors all had an effect on organizational performance expectations. Further, when an appliance system is adopted, it was shown that cost and reliability emphasized by a vendor did not produce any significant effects on organizational performance expectations. Conclusion: This study is significant as it is the first to combine such models as Innovation Diffusion Theory, Information Systems Success Model, and Unified Theory of Acceptance and Use of Technology with a new external variable. In addition, it illustrated how variables affect the adoption of an appliance system such as a new innovation system.

Satisfaction Determinants of Rehabilitation Care Group Inpatients in Rehabilitation Long-term Care Hospitals (재활요양병원의 재활군 환자의 만족도 요인에 관한 연구)

  • Kim, Jae-Seop;Chang, Yun-Jeong
    • The Korean Journal of Health Service Management
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    • v.10 no.4
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    • pp.61-73
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    • 2016
  • Objectives : The aim of this study was to investigate the satisfaction determinants of rehabilitation care group inpatients in rehabilitation long-term care hospitals. Methods : A survey was conducted with 262 patients from 6 rehabilitation long-term care hospitals located in Busan Kyungnam. Data were collected from June 2016 to July 2016 with a structured questionnaire and analyzed with SPSS 23.0. Results : The significant factors affecting the overall satisfaction score were disease group and 5 quality indices of medical services(Medical service quality, Rehabilitation services quality, Hospital reputation, External physical environment, and Internal physical environment). Additionally, the significant factors affecting intention to revisit were age, disease group, length of hospital stay and the 5 quality indices of medical services. Conclusions : The results of this study indicate that rehabilitation long-term care hospitals should try to improve the overall satisfaction of inpatients, especially focusing on the internal physical environment and the quality of the rehabilitation services and medical services, which will lead to a high level of intention for patients to revisit.

Development of Grading and Sorting System of Dried Oak Mushrooms via Color Computer Vision System (컬러 컴퓨터시각에 의거한 건표고 등급 선별시스템 개발)

  • Kim, S.C.;Choi, D.Y.;Choi, S.;Hwang, H.
    • Journal of Biosystems Engineering
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    • v.32 no.2 s.121
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    • pp.130-135
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    • 2007
  • An on-line real time grading and sorting system for dried oak mushrooms was developed for on-site application. Quality grades of the mushrooms were determined according to an industrial specification. Three dimensional visual quality features were used for the grading. A progressive color computer vision system with white LED illumination was implemented to develop an algorithm to extract external quality patterns of the dried oak mushrooms. Cap (top) and gil (stem) surface images were acquired sequentially and side image was obtained using mirror. Algorithms for extracting size, roundness, pattern and color of the cap, thickness, color of the gil and amount of rolled edge of the dried mushroom were developed. Utilizing those quality factors normal and abnormal ones were classified and normal mushrooms were further classified into 30 different grades. The sorting device was developed using microprocessor controlled electro-pneumatic system with stainless buckets. Grading accuracy was around 97% and processing time was 0.4 s in average.

Entrenchment Effect and Audit Quality in Family Business of Pakistan

  • TAHIR, Safdar Husain;AKRAM, Sadaf;PERVEEN, Shahida;AHMAD, Gulzar;ULLAH, Muhammad Rizwan
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.8
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    • pp.95-102
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    • 2020
  • The purpose of this study is to test both the alignment theory and entertainment theory on family firms listed on the Pakistan Stock Exchange. To achieve these goals, we collected secondary data from 164 non-financial family firms in various sectors during 2014-18. These family firms are classified into two categories: family control firms and family owned firms. We take the audit fee and the audit quality as dependent variables while family control firms, family-owned firms, and family CEOs as independent variables. In addition, the study uses leverage, profit and export as control variables. To test the effect of the explanatory variables on the output variables, we use two econometric models, Ordinary Least Square and the Probit regression model. In addition, Huber Sandwich test is used to check the non-normality and heteroscedasticity of panel data. Contrary to the alignment effect, the study supports the entrenchment effect and advocates that family-controlled firms as well as family-owned firms are not conscientious regarding the selection of external auditors during their contracts with audit firms. They are less likely to pay high audit fees for good quality audit in Pakistan. Furthermore, the study shows a statistically significant and positive relationship between audit quality and audit fees.

A Real-Time Monitoring System Model for Reducing Manufacturing Lead-Time in Numerical Control Process - Focusing on the Marine Engine Block Process - (제조 리드타임 단축을 위한 NC 가공공정에서의 실시간 모니터링 시스템 모형 - 선박용 엔진블록 가공공정을 중심으로 -)

  • Kong, Myung-Dal
    • Journal of the Korea Safety Management & Science
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    • v.20 no.3
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    • pp.11-19
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    • 2018
  • This study suggests a model of production information system that can reduce manufacturing lead time and uniformize quality by using DNC S/W as a part of constructing production information management system in the industrial field of the existing marine engine block manufacturing companies. Under the effect of development of this system, the NC machine interface device can be installed in the control computer to obtain the quality information of the workpiece in real time so that the time to inspect the process quality and verify the product defect information can be reduced by more than 70%. In addition, the reliability of quality information has been improved and the external credibility has been improved. It took 30 minutes for operator to obtain, analyze and manage the quality information when the existing USB memory is used, but the communication between the NC controller computer and the NC controller in real time was completed to analyze the workpiece within 10 seconds.

The Relationship Between Internal Auditors' Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan

  • ALBAWWAT, Ibrahim Emair;AL-HAJAIA, Mohammad Eid;AL FRIJAT, Yaser Saleh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.4
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    • pp.797-808
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    • 2021
  • This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

The Effect of KICPA Audit Proficiency on Discretionary Accruals (한국공인회계사회 감사숙련도가 재량적 발생액에 미치는 영향)

  • Kim, Nam-Hun;Lee, Yong-Kyu
    • Asia-Pacific Journal of Business
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    • v.10 no.4
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    • pp.31-47
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    • 2019
  • The recently revised Act on External Audit has taken effect as of November 2018, where standard audit hour rule is included to enhance the audit quality requiring appropriate audit hour input. It has two issues, one is how much the standard audit hours should be and the other is how to control the auditor proficiency between positions when deciding standard audit hours. This paper focuses on the latter issue and studies if auditor proficiency measured with the KICPA position proficiency weight is economically meaningful and has audit quality implication. The KICPA proficiency weights of partner and junior CPA are 1.2, and 0.4 with senior CPA being 1. The results are as follows. First, we find that the audit proficiency decreases discretionary accruals, the proxy of audit quality. Second, the degree to which the audit proficiency decreases discretionary accruals is pronounced with non-big4 firm. The results imply that the KICPA position proficiency weight reflects auditor experiences which help to improve audit quality.

Assessment of Underwater Penetration Performance for the Shape of the External Device of Shaped Charge (성형폭약 외부장치 형상에 따른 수중 관입성능 평가)

  • Suk, Chul-Gi;Noh, You-Song;Ko, Young-Hun;Park, Hoon;Cho, Sang-Ho;Yang, Hyung-Sik
    • Explosives and Blasting
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    • v.34 no.4
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    • pp.1-9
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    • 2016
  • For underwater steel structure, cut that underwater shaped charge device that combines a spring hose, which is an external device of pressure resistance and flexibility with flexible shaped charge, was invented. As a basic experiment for an optimum condition design, an penetration performance was compared by external device shape. To evaluate the result of an experiment, image analysis was carried out after obtaining the model by using the liquid rubber for the penetrated steel plate. To simulate the penetrating process of shaped charge, the AUTODYN program has been used. As a result of analysis, while the average penetration depth of circular and square shaped external devices were similar, the penetration quality was more uniform in the case of circle. In addition, water infiltration occurred in square case, displacement and strain rate according to the increase of the water pressure were measured high.

DC V-I Characteristics of a High Temperature Superconductor for a 600 kJ Superconducting Magnetic Energy Storage Device in an Oblique External Magnetic Field (경사 외부자장에 대한 600 kJ급 SMES용 HTS도체의 DC V-I 특성)

  • Li, Zhu-Yong;Ma, Yong-Hu;Ryu, Kyung-Woo;Choi, Se-Yong;Kim, Hae-Jong
    • Journal of the Korean Institute of Electrical and Electronic Material Engineers
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    • v.21 no.1
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    • pp.79-84
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    • 2008
  • We are developing a small-sized high temperature superconducting magnetic energy storage (HTS-SMES) magnet with the nominal storage capacity of 600 kJ, which provides electric power with high quality to sensitive electric loads. Critical current and N-value of a high temperature superconductor with large current, which was selected for the development of the 600 kJ HTS-SMES magnet, were investigated in various oblique external magnetic fields. Based on the critical current and N-value measured for the short sample conductor, we discussed the DC V - I characteristic of a model coil fabricated with the same conductor of 500 m. The results show that the measured critical current and N-value of the conductor for parallel field are constant in external magnetic fields less than about 0.2 T. However, for oblique fields, its critical current and N -value abruptly decrease in all external magnetic fields. Moreover, the measured critical current of the model coil well agrees with the numerically calculated one based on the DC V - I characteristic measured for the short sample conductor. This suggest that losses and critical currents for an HTS-SMES magnet made up of a high temperature superconductor with anisotropic characteristic are predictable from the data of a short sample conductor.

The Fitness and Organizational performance Analysis of Hospital Specialization Strategy Types (병원전문화 전략유형의 적합성과 조직성과 분석)

  • Kim, Han-Sung;Kim, Young-Hoon;Woo, Jung-Sik;Lee, Hae-Jong;Yoon, Byoung-Jun;Han, Whiejong;Choi, Young-Jin
    • Korea Journal of Hospital Management
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    • v.17 no.4
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    • pp.87-115
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    • 2012
  • This research classified hospital specialization strategy types through cluster analysis, analyzed fitness of hospital specialization strategy types for external environment or organizational structure, and examined relation between hospital specialization strategy types and organizational performance. This research surveyed 1,437 hospitals which have more than 30 patient's bed and practice national health service in Korea. Specifically, this research divided into two part : external fit - analysis of relation between external environment and specialization strategy, internal fit-analysis of relation between organizational structure factors and specialization strategy. also, as the organizational performance for achieving specialization strategic purpose, not only the productivity, efficiency, profit but also the medical quality was considered. In case of external fit, many hospitals chose integration type if there are a lot of competitive hospitals and regional population. Particularly, if there are many competitive hospitals, concentration type is chosen. In contrast, if there are many doctors in the region, differentiation type is chosen. In case of internal fit, according to organization type and patient's bed number, hospitals chose different types. If it is a general hospital and has a few bed number, generalization or concentration type is chosen. Tertiary hospital or the hospital with many patient's bed chose differentiation type. According to the number of specialists, if there are a few specialists, generalization or concentration type is chosen. If there are many specialists, differentiation type has high fitness for the hospital. In relation to strategy types and organizational performance, differentiation type has best result. Differentiation type has a good result in 7 items out of 11.

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